Cashier's duty 1. In strict accordance with the provisions of the state on cash management and bank settlement system, check according to the receipt and payment vouchers signed by auditors. The main contents of the audit are: check whether the accounting subjects of the receipt and payment vouchers are consistent with the attached original vouchers and whether the amount is consistent. Payment can only be made after verification is correct.
2. For major expenses, they can only be handled after being examined and signed by the accounting supervisor or unit leader. After payment, the receipt and payment voucher should be signed and stamped with the stamp of "received" and "paid".
3 cash on hand shall not exceed the limit approved by the bank, and the excess shall be deposited in the bank in time. Cash on hand shall not be offset by "white bars" or securities, and cash on hand shall not be arbitrarily misappropriated.
4. Strictly control the issuance of blank checks. If it is necessary to issue a transfer cheque with an unfilled amount due to special circumstances, the name of the payee, the purpose of payment, the date of issuance and the prescribed limit must be clearly stated on the cheque, and the payee shall sign the special register. Keep abreast of the balance of bank deposits to prevent bank overdrafts.
5. Cash and deposit journals should be checked daily according to the provisions of chronological accounting. Whether the book balance of cash is consistent with the actual inventory of that day, the book balance of bank deposits should be checked with the bank statement in time. For outstanding accounts, it is necessary to inquire in time. It is strictly forbidden to rent or lend the bank account to any unit or individual for settlement.
6, the daily past cash, as well as the cash on hand and all kinds of securities in custody, to ensure safety and integrity. In case of shortage, be responsible for compensation. Keep the password of the safe, keep the key, and don't give it to others.
7. The seal must be properly kept and used in strict accordance with the regulations. Blank checks and blank receipts must be strictly managed, a special register should be set up for registration, and the procedures for receiving and cancellation should be handled according to the prescribed procedures.
How much is the cashier's salary a month? The cashier's salary is generally around 2000-6000 yuan. According to the industry, region, personal experience and company size, the cashier's salary is also different.
Generally, in first-tier cities, the cashier's salary is around 3000-6000 yuan, and in second-and third-tier cities and below, the cashier's salary is around 1000-3000 yuan.
Cashier's work is a highly policy-oriented work, and every link of its work must be carried out in accordance with state regulations. For example, handling cash receipts and payments should be carried out in accordance with the national cash management regulations, and handling bank settlement business should be carried out in accordance with the national bank settlement measures.
"Accounting Law", "Accounting Basic Work Standard" and other laws and regulations bring cashier work into accounting work, and put forward specific provisions and requirements for cashier work. If the cashier doesn't master these policies and regulations, he can't do the cashier's work well; Failure to follow these policies and regulations violates financial discipline.
The difference between cashier and accountant in small enterprises, the cashier is in charge of both cash and bank, that is, he is responsible for the settlement of cash and bank deposits. It is mainly to keep two diaries of cash and bank deposit, and number the bank balance reconciliation table as required every month to ensure that the cash on hand is consistent with the bank deposit account, account and account table.
In addition to the cashier's work, accountants are also responsible for the whole accounting work, especially in small units. They are both accountants and accountants in charge. The burden is very heavy, from setting up account books to filling in accounting vouchers, from parallel recording of general ledger and subsidiary ledger to compiling accounting statements, and completing tax declaration and cost accounting.
Only when the cashier and accountant cooperate closely can the accounting work of the enterprise be done well!